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TP Lecture week 15 – Intangibles Part I

Pre-recorded lecture – Intangibles Part I

Follow curriculum – Reading:

OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017

Chapter VI

BEPS Action 8 Hard to value intangibles, page 63 to 117
BEPS Actions 8-10 Final Report
Intangibles, Risks & Capital, High-Risk Transactions

BEPS summary of ACTIONS 8 – 10 New – OECD Development and enhancement of marketing intangibles

General ongoing reading as the courses advance, reading about 10 pages a week to gain an overview understanding: An Overview of Transfer Pricing by IBFD


Start your Assignment 3 preparation now – start reading the EXTENSIVE DOCUMENTS: the pre-trial filing of Coca-cola to the US tax court, and the long list of supporting articles, and start summarizing the case using the principles in 1 Reading cases SSRN-id1160925 This may appear as a key exam question as well.

The coca-cola case pre-trial document and articles can be found here: